TaxTMI 
TaxTMI 
2014 (9) TMI 781
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....n confirmed against the appellant under the category of "Renting of Immovable Property" service towards the said services provided during 1-6-2007 to 31-3-2011. Another demand of Rs. 36,30,661/- has been confirmed under the same category in respect of rental advance received by the appellant. A further demand of Rs. 1,67,77,806/- has been confirmed under the category "Site Formation Service" and a demand of Rs. 18,56,223/- has been confirmed under the "Commercial or Industrial Construction" service. In addition, interest liability has also confirmed and penalties imposed on the appellant under Sections 77 and 78 of the Finance Act, 1994. Aggrieved of the same, the appellant is before us. 3. Ld. Counsel for the appellant submits that....
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.... not sustainable as what was rented was only vacant land where they constructed a shed. They are liable to service tax only with effect from 1-7-2010 when clause (v) was inserted in the Explanation to provide for tax on vacant land on which construction was subsequently made. As regards the property let out to M/s. ATR Cars Pvt. Ltd., it consisted of a show room and a stock yard in the same compound and the stock yard was an open land. The show room and the stock yard was independent of each other and hence the renting out of the stock yard is not subject to service tax in view of the definition of immovable property under Section 65(105)(zzzz) of Finance Act, 1994. 4. Ld. Superintendent, appearing for Revenue, on the other hand, re....
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.... appellant has been examined. Section 65(105)(zzzz) reads as follows :- "to any person, by any other person in relation to renting of immovable property for use in the course or furtherance of business or commerce. Explanation 1. - For the purposes of this sub-clause, "immovable property" includes (i) building and part of a building, and the land appurtenant thereto; (ii) land incidental to the use of such building or part of a building; (iii) the common or shared areas and facilities relating thereto; (iv) in case of a building located in a complex or an industrial estate, all common areas and facilities relating thereto, within such....
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....his matter in detail in paras 88 to 90 of the impugned order and we do not find any fault in the reasoning adopted by the adjudicating authority. Therefore, the demand of service tax in respect of the land and building rented to M/s. Reliance Industries Ltd. is prima facie, sustainable in law. 5.3 As regards the land and building rented out to M/s. Avinash Automobiles Pvt. Ltd., we note that the premises leased out consisted of a factory building and vacant land with a common compound wall and security gate. The appellant has also not been able to lead any evidence to the contrary nor did they furnish any evidence of the alleged construction on the vacant land subsequent to the lease agreement. Therefore, the Ld. adjudicating author....